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Customs Tariff Amendment (Off-shore Installations) Act 1982 No. 52 of 1982 - SECT 3

3. After section 6 of the Principal Act the following sections are inserted:
Certain installations to be part of Australia

''6AA. (1) For the purposes of the Customs Acts, where an overseas
installation becomes attached to the Australian seabed, the installation
shall, subject to sub-section (4), be deemed to be part of Australia.

''(2) For the purposes of the Customs Acts, an installation that, at the
commencement of this sub-section, is attached to the Australian seabed shall,
subject to sub-section (4), be deemed to be part of Australia.

''(3) For the purposes of this Act, an installation (other than an
installation that is deemed by sub-section (1) to be part of Australia) that
becomes attached to the Australian seabed shall, subject to sub-section (4),
be deemed to be part of Australia.

''(4) An installation that is deemed to be part of Australia by virtue of the
operation of this section shall, for the purposes of the Customs Acts, cease
to be part of Australia if-

   (a)  the installation is detached from the Australian seabed, or from
        another installation that is attached to the Australian seabed, for
        the purpose of being taken to a place outside the outer limits of
        Australian waters (whether or not the installation is to be taken to a
        place in Australia before being taken outside those outer limits); or

   (b)  after having been detached from the Australian seabed otherwise than
        for the purpose referred to in paragraph (a), the installation is
        moved for the purpose of being taken to a place outside the outer
        limits of Australian waters (whether or not the installation is to be
        taken to a place in Australia before being taken outside those outer
        limits). Installations and goods deemed to be imported

''6AB. (1) Where an overseas installation (not being an installation referred
to in sub-section (2)) becomes attached to the Australian seabed, the
installation and any goods on the installation at the time when it becomes so
attached shall, for the purposes of the Customs Acts, be deemed to have been
imported into Australia at the time when the installation becomes so attached.

''(2) Where an overseas installation-

   (a)  is brought to a place in Australia; and

   (b)  is to be taken from that place into Australian waters for the purpose
        of becoming attached to the Australian seabed,
the installation and any goods on the installation at the time when it is
brought to that place shall, for the purposes of the Customs Acts, be deemed
to have been imported into Australia at the time when the installation is
brought to that place. Goods taken to installations

''6AC. Where goods are taken from parts beyond the seas on to an Australian
installation, the goods shall, for the purposes of the Customs Acts, be deemed
to have been imported into Australia upon being taken on to the installation.
Export of off-shore installations

''6AD. (1) Where an installation ceases to be part of Australia, the
installation and any goods on the installation at the time when it ceases to
be part of Australia shall, for the purposes of the Customs Acts, be deemed to
have been exported from Australia.

''(2) Where an installation is taken from a place in Australia into Australian
waters for the purpose of becoming attached to the Australian seabed, the
installation and any goods on the installation shall not be taken, for the
purposes of the Customs Acts, to have been exported from Australia. Export of
goods from off-shore installations

''6AE. For the purposes of the Customs Acts, where goods are taken from an
Australian installation for the purpose of being taken to parts beyond the
seas, the goods shall be deemed to have been exported from Australia at the
time when they are so taken from the installation.''. 


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